Examlex
A replication fork is:
Non-Controlling Interest
The portion of equity interest in a subsidiary not owned by the parent company, reflecting the minority shareholders' share of the subsidiary's net assets and profits.
Equity Method
An accounting technique used by companies to assess their investments in other companies, recognizing income and changes in investment value proportionate to ownership level.
Consolidated Balance Sheet
A financial statement that aggregates the financial position of a parent company and its subsidiaries, presenting it as one single entity.
Consolidation Elimination
The process of removing internal transactions and balances between entities within a single group to prepare consolidated financial statements.
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